F
orm
W
-
8B
E
N
(
R
ev. O
ct
o
b
er 2021)
De
p
ar
t
men
t
o
f t
he
Treasury
In
t
ernal
Revenue
Servi
c
e
C
e
r
ti
f
i
c
ate
of
F
or
ei
g
n S
tat
us of B
e
n
e
f
i
c
ial
Own
e
r for Un
ite
d
S
tate
s
Ta
x W
it
hho
l
d
i
n
g
a
nd R
e
por
ti
n
g
(
I
nd
ivi
du
al
s)
▶
F
o
r
us
e
b
y
i
nd
i
v
i
du
a
l
s
. E
n
t
i
t
i
e
s
mus
t
us
e F
o
r
m
W-8BEN-E.
▶
G
o
t
o
www
.
ir
s.
go
v/F
o
r
m
W8
B
EN f
o
r
i
ns
t
r
uc
t
i
ons
a
nd
t
h
e
l
ate
s
t
i
n
f
o
r
m
at
i
on
.
▶
G
i
ve t
h
i
s
f
o
r
m
t
o
t
h
e
w
i
t
hho
l
d
i
ng
a
g
e
n
t
o
r
p
aye
r
. D
o
no
t
s
e
nd
t
o
t
h
e
I
RS.
OMB No. 1545
-
1621
D
o
NOT
us
e t
h
i
s
f
o
r
m
i
f:
Ins
tea
d
,
us
e F
o
r
m
:
• You are NO
T
an in
d
ivi
d
ual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W
-
8B
E
N
-
E
• You are a U.S.
c
i
t
izen or o
t
her U.S.
p
erson, in
c
lu
d
ing a resi
d
en
t
alien in
d
ivi
d
ual. . . . . . . . . . . . . . . . . . . W
-
9
• You are a
b
ene
f
i
c
ial owner
c
laiming
t
ha
t
in
c
ome is e
ff
e
ct
ively
c
onne
ct
e
d
wi
t
h
t
he
c
on
d
u
ct
o
f
t
ra
d
e or
b
usiness wi
t
hin
t
he Uni
t
e
d
S
t
a
t
es
(o
t
her
t
han
p
ersonal servi
c
es) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W
-
8
E
C
I
• You are a
b
ene
f
i
c
ial owner who is re
c
eiving
c
om
p
ensa
t
ion
f
or
p
ersonal servi
c
es
p
er
f
orme
d
in
t
he Uni
t
e
d
S
t
a
t
es . . . . . . .8233 or W
-
4
• You are a
p
erson a
ct
ing as an in
t
erme
d
iary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W
-
8
I
MY
N
o
t
e
: I
f
y
o
u are resi
d
en
t
in a FATCA
p
ar
t
ner juris
d
i
c
t
i
o
n
(
t
ha
t
is, a
Mod
el 1 IGA juris
d
i
c
t
i
o
n
w
i
t
h re
c
i
p
r
oc
i
t
y
)
,
c
er
t
ain
t
a
x
a
cco
un
t
in
fo
rma
t
i
o
n may
b
e
p
r
o
vi
d
e
d
t
o
y
o
ur juris
d
i
c
t
i
o
n
of
resi
d
en
c
e.
Pa
r
t
IId
e
n
t
i
f
i
c
at
i
on
o
f Be
n
ef
i
c
i
a
l
O
wn
e
r
(see ins
t
ru
ct
ions)
1Name o
f
in
d
ivi
d
ual who is
t
he
b
ene
f
i
c
ial owner2 Coun
t
ry o
f
c
i
t
izenshi
p
3Permanen
t
resi
d
en
c
e a
dd
ress (s
t
ree
t
, a
pt
. or sui
t
e no., or rural rou
t
e). D
o
no
t
us
e a P.O.
box
o
r
i
n
-
c
a
r
e-
o
f a
dd
r
e
ss
.
Ci
t
y or
t
own, s
t
a
t
e or
p
rovin
c
e.
I
n
c
lu
d
e
p
os
t
al
c
o
d
e where a
pp
ro
p
ria
t
e.Coun
t
ry
4Mailing a
dd
ress (i
f
d
i
ff
eren
t
f
rom a
b
ove)
Ci
t
y or
t
own, s
t
a
t
e or
p
rovin
c
e.
I
n
c
lu
d
e
p
os
t
al
c
o
d
e where a
pp
ro
p
ria
t
e.Coun
t
ry
5U.S.
t
ax
p
ayer i
d
en
t
i
f
i
c
a
t
ion num
b
er (SSN or
ITI
N), i
f
re
q
uire
d
(see ins
t
ru
ct
ions)
6a
F
oreign
t
ax i
d
en
t
i
f
ying num
b
er (see ins
t
ru
ct
ions)6
b
Che
c
k i
f
FTI
N no
t
legally re
q
uire
d
. . . . . . . . . . .
7
R
e
f
eren
c
e num
b
er(s) (see ins
t
ru
ct
ions)8 Da
t
e o
f
b
ir
t
h (MM
-
DD
-
YYYY) (see ins
t
ru
ct
ions)
Pa
r
t
II
C
l
a
i
m
o
f Ta
x
T
r
eaty Be
n
ef
i
t
s
(
f
or
c
ha
pt
er 3
p
ur
p
oses only) (see ins
t
ru
ct
ions)
9
I
c
er
t
i
f
y
t
ha
t
t
he
b
ene
f
i
c
ial owner is a resi
d
en
t
o
f
wi
t
hin
t
he meaning o
f
t
he in
c
ome
t
ax
t
rea
t
y
b
e
t
ween
t
he Uni
t
e
d
S
t
a
t
es an
d
t
ha
t
c
oun
t
ry.
10S
p
e
c
i
a
l
r
ate
s
a
nd
cond
i
t
i
ons
(i
f
a
pp
li
c
a
b
le—see ins
t
ru
ct
ions):
T
he
b
ene
f
i
c
ial owner is
c
laiming
t
he
p
rovisions o
f
Ar
t
i
c
le an
d
p
aragra
p
h
o
f
t
he
t
rea
t
y i
d
en
t
i
f
ie
d
on line 9 a
b
ove
t
o
c
laim a
%
ra
t
e o
f
wi
t
hhol
d
ing on (s
p
e
c
i
f
y
t
y
p
e o
f
in
c
ome):
.
E
x
p
lain
t
he a
dd
i
t
ional
c
on
d
i
t
ions in
t
he Ar
t
i
c
le an
d
p
aragra
p
h
t
he
b
ene
f
i
c
ial owner mee
t
s
t
o
b
e eligi
b
le
f
or
t
he ra
t
e o
f
wi
t
hhol
d
ing:
Pa
r
t
III
Ce
r
t
i
f
i
c
at
i
on
Un
d
er
p
enal
t
ies
o
f
p
erjury,
I
d
e
c
lare
t
ha
t
I
have
examine
d
t
he
in
f
orma
t
ion
on
t
his
f
orm
an
d
t
o
t
he
b
es
t
o
f
my
k
no
w
le
d
ge
an
d
b
elie
f
i
t
is
t
rue,
c
orre
ct
,
an
d
c
om
p
le
t
e.
I
f
ur
t
her
c
er
t
i
f
y
un
d
er
p
enal
t
ies
o
f
p
erjury
t
ha
t
:
•
I
am
t
he in
d
ivi
d
ual
t
ha
t
is
t
he
b
ene
f
i
c
ial owner (or am au
t
horize
d
t
o sign
f
or
t
he in
d
ivi
d
ual
t
ha
t
is
t
he
b
ene
f
i
c
ial owner) o
f
all
t
he in
c
ome or
p
ro
c
ee
d
s
t
o whi
c
h
t
his
f
orm
rela
t
es or am using
t
his
f
orm
t
o
d
o
c
umen
t
mysel
f
f
or
c
ha
pt
er 4
p
ur
p
oses;
•
T
he
p
erson name
d
on line 1 o
f
t
his
f
orm is no
t
a U.S.
p
erson;
•
T
his
f
orm rela
t
es
t
o:
(a) in
c
ome no
t
e
ff
e
ct
ively
c
onne
ct
e
d
wi
t
h
t
he
c
on
d
u
ct
o
f
a
t
ra
d
e or
b
usiness in
t
he Uni
t
e
d
S
t
a
t
es;
(
b
) in
c
ome e
ff
e
ct
ively
c
onne
ct
e
d
wi
t
h
t
he
c
on
d
u
ct
o
f
a
t
ra
d
e or
b
usiness in
t
he Uni
t
e
d
S
t
a
t
es
b
u
t
is no
t
su
b
je
ct
t
o
t
ax un
d
er an a
pp
li
c
a
b
le in
c
ome
t
ax
t
rea
t
y;
(
c
)
t
he
p
ar
t
ner’s share o
f
a
p
ar
t
nershi
p
’s e
ff
e
ct
ively
c
onne
ct
e
d
t
axa
b
le in
c
ome; or
(
d
)
t
he
p
ar
t
ner’s amoun
t
realize
d
f
rom
t
he
t
rans
f
er o
f
a
p
ar
t
nershi
p
in
t
eres
t
su
b
je
ct
t
o wi
t
hhol
d
ing un
d
er se
ct
ion 1446(
f
);
• T
he
p
ers
o
n
na
m
e
d
o
n
line
1
of
t
his
fo
r
m
is
a
resi
d
en
t
of
t
he
t
rea
t
y
co
un
t
ry
lis
t
e
d
o
n
line
9
of
t
he
fo
r
m
(
i
f
any
)
w
i
t
hin
t
he
m
eanin
g
of
t
he
in
com
e
t
a
x
t
rea
t
y
b
e
t
w
een
t
he
Uni
t
e
d
S
t
a
t
es
an
d
t
ha
t
co
un
t
ry;
an
d
•
F
or
b
roker
t
ransa
ct
ions or
b
ar
t
er ex
c
hanges,
t
he
b
ene
f
i
c
ial owner is an exem
pt
f
oreign
p
erson as
d
e
f
ine
d
in
t
he ins
t
ru
ct
ions.
F
ur
t
h
e
rmor
e
,
I
a
u
t
hori
ze
t
his
f
orm
t
o
b
e
provid
e
d
t
o
a
ny
wi
t
hholding
a
g
e
n
t t
h
a
t
h
a
s
c
on
t
rol,
r
e
c
e
ip
t
,
or
c
us
t
ody
o
f t
h
e
in
c
om
e
o
f
whi
c
h
I
a
m
t
h
e
b
e
n
e
f
i
c
i
a
l
own
e
r
or
a
ny
wi
t
hholding
a
g
e
n
t t
h
a
t c
a
n
disburs
e
or
m
a
k
e
p
a
ym
e
n
t
s
o
f t
h
e
in
c
om
e
o
f
whi
c
h
I
a
m
t
h
e
b
e
n
e
f
i
c
i
a
l
own
e
r.
I
a
gr
ee
t
ha
t
I
will s
u
bmi
t
a
ne
w
f
orm wi
t
h
i
n
30
d
ay
s i
f
any
c
e
r
t
i
f
ic
a
t
io
n
m
a
d
e
o
n
t
h
is
f
orm b
e
com
e
s i
n
corr
e
c
t
.
▲
I
c
er
t
i
f
y
t
ha
t
I
have
t
he
c
a
p
a
c
i
t
y
t
o sign
f
or
t
he
p
erson i
d
en
t
i
f
ie
d
on line 1 o
f
t
his
f
orm.
S
i
gn
He
r
e
Signa
t
ure o
f
b
ene
f
i
c
ial owner (or in
d
ivi
d
ual au
t
horize
d
t
o sign
f
or
b
ene
f
i
c
ial owner)Da
t
e (MM
-
DD
-
YYYY)
Prin
t
name o
f
signer
F
o
r
Pa
p
e
r
wo
r
k
Re
duc
t
i
on
A
c
t N
o
t
i
c
e,
s
ee
s
e
p
a
r
ate
i
ns
t
r
uc
t
i
ons
.
Ca
t
. No. 25047Z
F
orm
W-8BEN
(
R
ev. 10
-
2021)